GSTN Enables Appeal Filing & Restoration Under Amnesty Scheme

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  • Last Updated on 18 July, 2025

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GST Amnesty Scheme Appeal Filing

GSTN Advisory, Dated 16-07-2025

The Goods and Services Tax Network (GSTN) has introduced two significant updates on the GST Portal to support taxpayers availing the Special Amnesty Scheme. These changes aim to facilitate the appeals process following the rejection of waiver applications and provide flexibility in restoring previously withdrawn appeals.

1. Filing Appeal Against Rejected Waiver Applications

Taxpayers whose applications for waiver—filed in Form SPL-01 or Form SPL-02—have been rejected through orders issued in Form SPL-07, can now file an appeal using Form APL-01 on the GST Portal.

  • Caution Advised: Once the appeal is filed on the Portal, it cannot be withdrawn, and therefore, taxpayers are advised to exercise due caution before proceeding with the appeal filing.

2. Restoration of Withdrawn Appeals Against Original Demand Orders

The GSTN has also enabled the option to restore appeals that were earlier withdrawn against the original demand orders.

  • Under the Special Amnesty Scheme, taxpayers were required to withdraw pending appeals prior to submitting a waiver application.
  • If the waiver application has now been rejected (via SPL-07) and no new appeal has been filed, taxpayers can restore the previously withdrawn appeal.

3. How to Restore the Appeal

To restore the withdrawn appeal:

  • Navigate to the ‘Orders’ section under the ‘Waiver Application’ case folder on the GST Portal.
  • Submit the necessary undertaking to initiate the restoration process.
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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied